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SECTION 7. EFFECT ON OTHER

Internal Revenue Bulletin 2008-30 · 2026-10-03 edition · updated 2026-10-04 · United States

DOCUMENTS

Rev. Rul. 71–234, 1971–1 C.B. 148, and Rev. Rul. 77–480, 1977–2 C.B. 186, are modified to permit taxpayers to use a rolling-average method of accounting for inventories as provided under this revenue procedure. Rev. Proc. 2002–9 is modified and amplified to include in the APPENDIX the automatic change provided in this revenue procedure.

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▸Contents — Internal Revenue Bulletin 2008-30
Internal Revenue Bulletin 2008-30

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